In 2023, OCC Corporation made a charitable donation of $400,000 to the International Rescue Committee (a qualifying charity). For the year, OCC reported taxable income of $1,500,000 before deducting any charitable contributions, before deducting its $20,000 dividends-received deduction, and before deducting its $40,000NOL carryover from last year. b. Assume that in 2024 , OCC did not make any charitable donations and that it is allowed to deduct its full charitable contribution carryover, if any, from 2023 . What book-tax difference associated with the charitable contributions will OCC report in 2024? is the difference favorable or unfavorable? is it permanent or temporary